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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Pre-packaged food GST treatment: pre-packaged cereal products attract reduced tax when labelled under Legal Metrology requirements.</h1> Cereal groats, meal and pellets, including suji and dalia, when pre-packaged and labelled for retail sale and bearing declarations required under the Legal Metrology Act, qualify for a reduced GST rate; the concessional classification depends on compliance with the Legal Metrology definition of pre-packed commodities and metrological labelling, and excludes agricultural produce supplied in packages exceeding the retail quantity threshold. Earlier rules based on branded unit containers and affidavit-based forfeiture of brand claims are reflected in the amendment history.

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